Compared with the traditional financing theory and the practice of finance in the westen developed marketing economy countries,the financing behaviour of our listing companies are abnormal and the debt and capital structures formed from this are twisting.

• 与传统的企业融资理论及西方发达市场经济国家的融资实践相比，我国上市公司的融资行为是反常的，由此形成的债务资本结构也是扭曲的。